Louis van Gaal
Louis van Gaal has final say over players while Ed Woodward oversees negotiations  Getty

Manchester United manager Louis van Gaal says the club are not against paying record fees in the transfer market this summer – if the player is capable of handling the pressure that comes with the price tag.

Van Gaal oversaw a £150m overhaul of the United squad during his first summer in charge at Old Trafford last year which included the club record £59.7m deal for Angel di Maria.

With a move for PSV Eindhoven winger Memphis Depay already in place, the club's chief executive vice-chairman Ed Woodward revealed on Friday the club are already looking towards more business during the summer transfer window.

Those plans could involve some of the most established names in world football, with both Real Madrid star Gareth Bale and Juventus midfielder Paul Pogba – reportedly one of van Gaal's priorities this summer – linked with moves that could see United shatter their club record fee for the third time in two years.

In comments made to Sunday newspapers, van Gaal explained the price of a player is of little concern to him, with the profile and personality of a potential recruit the deciding issue in his decision.

"I look for the players who fit our profile. Then I say to Ed [Woodward, executive vice-chairman], 'I want that player first and that player second [choice]'. Then we go to the third when they [first and second] are not available. I am not buying, I don't spend the money. He is negotiating, I am not," van Gaal said.

When asked if the size of a transfer fee determines which players the club can pursue, the Dutchman said: "It's dependable on a lot of questions. In my opinion, the first question is does the player fit the profile of the position that we want? That is the most important thing.

"Then the club shall negotiate, and then it [the fee] is out of my hands because I am not negotiating. Ed Woodward is doing that, I'm not the man who decides that.

"Of course, when you buy players for £80 million, the pressure is unbelievably high and it's not easy for the player either. But the most important thing is can they perform in the way we want him to?"